EXCISE REGULATIONS 1925 (REPEALED)

Reg 54 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 54 formerly read:

54(1)
A remission or refund of Excise duty shall not be allowed in a circumstance specified in paragraph 50(1)(a) , (b) or (db) unless the goods (not being goods that were pillaged, lost or destroyed, while subject to the CEO's control) are destroyed under the supervision of an officer.

54(2)
Where a manufacturer requests that the services of an officer be made available in order to supervise the destruction of goods to which paragraph 50(1)(a) or (b) applies, the manufacturer shall pay to a Collector a charge calculated at the rate prescribed by regulation 209A .